ACIT, CHENNAI vs. SMT. SURUMY MAMMOTTY, CHENNAI

PDF · subscribers
ITA 2965/CHNY/2016Status: DisposedITAT Chennai09 November 2017AY 2010-113 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. However, it found merit in the assessee's submission that the appeals were not maintainable due to the tax effect being below the prescribed monetary limit.

What were the facts?

The Revenue filed appeals before the ITAT with a delay of 3 days. The assessee's counsel objected to the maintainability of the appeals based on a CBDT circular regarding monetary limits for filing appeals.

What were the issues?

Whether the Revenue's appeals are maintainable before the Tribunal considering the CBDT's monetary limit for filing appeals and the tax effect in the present case.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 153C,Section 153(A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI A.MOHAN ALANKAMONY & SHRI DUVVURU RL REDDY

Pronounced: 09.11.2017

आदेश / O R D E R

Per A. Mohan Alankamony, AM:-

1.

These appeals filed by the Revenue are directed against the combined order passed by the Ld. Commissioner of Income Tax (Appeals)-18, Chennai dated 28.07.2016 in 133 & 134/2014-15 for the assessment years 2006-07, 2009-10 & 2010- 11 passed U/s.250(6) r.w.s. 153C & 153(A) of the Act.

2.

There is a delay of 3 days in filing the appeals by the Revenue. The Ld.ACIT has furnished an affidavit before us stating that the delay was due to the misplacement of file and the time taken for tracing the file. It was therefore pleaded by the Ld.DR that the short delay in filing the appeals may be condoned. The Ld.AR strongly objected to the submission of the Ld.DR. After hearing both the parties, we are of the considered view that the short delay in filing the appeals by the Revenue deserves to be condoned. Accordingly we hereby condone the delay of 3 days in filing the appeals by the Revenue and proceed to hear the case on merits.

3.

At the outset, the Ld.AR submitted before us that the above mentioned appeals are not maintainable due to the Circular No.21/2013 dated 10.12.2015 issued by the CBDT with respect to monetary limit. Hence, it was pleaded that the appeals of the Revenue may be dismissed. The Ld. DR could not controvert to the submission of the Ld.AR.

4.

After hearing both sides we find merit in the submission of the Ld.AR. The CBDT has directed the Revenue not to file appeal before the Tribunal where the tax effect does not exceed Rs.10 lakhs. In the above mentioned appeals of the assessee the tax effect is less than Rs.10 lakhs. Therefore, we hereby dismiss the appeals filed by the Revenue as not maintainable.

5.

In the result the appeals filed by the Revenue are dismissed in limini.

Order pronounced in the open court on the 09th November, 2017 at Chennai.

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →